aeat.domain.iva._sepa_marca module

Marca SEPA derivation for the Modelo 303 cuenta-devolución (DID) block.

derive_sepa_marca() returns SepaMarca from the country fields carried by domain.deadlines.RefundAccount, the refund-account model consumed by Modelo 303 settlement flows.

The official Diseño de Registros DR303 DP303DID page carries a single Marca SEPA indicator (position 194, length 1) classifying the refund account AEAT pays into:

  • "1" — Cuenta España (the account is a Spanish IBAN, country ES);

  • "2" — UE SEPA (a SEPA-zone account that is not Spanish);

  • "3" — Resto Países (an account outside the SEPA zone — a SWIFT-BIC plus foreign-bank block account).

The marca is a derivation, not an operator input: it follows from the account’s country (the IBAN’s two-letter ISO 3166-1 country prefix for an IBAN account, or the bank’s bank_country_code for a non-IBAN SWIFT account) and that country’s membership of the SEPA zone. Deriving it rather than asking for it removes an error-prone operator field and keeps the DID block grounded in the account itself.

Grounding of the SEPA-zone membership set: the Single Euro Payments Area is the geographic scheme defined by the European Payments Council (EPC). Its participant list is the 27 EU member states, the three additional EEA states (Iceland, Liechtenstein, Norway), and the non-EEA participants the EPC admits to the schemes (Switzerland, Monaco, San Marino, Andorra, Vatican City State, the United Kingdom, and the UK Crown Dependencies of Jersey, Guernsey, and the Isle of Man, plus Gibraltar). Membership is by the ISO 3166-1 alpha-2 country code that prefixes a SEPA IBAN, so the set below is keyed by that code.

Source: European Payments Council, “EPC List of SEPA Scheme Countries” (EPC409-09); the SEPA geographic scope under Regulation (EU) No 260/2012.

class SepaMarca(*values)[source]

Bases: StrEnum

Diseño DR303 Marca SEPA indicator for the cuenta-devolución block.

The member value is the single-character token the DID page expects at position 194. ESPANA and UE_SEPA are the two SEPA-zone marcas (IBAN-only DID sub-fields); RESTO_PAISES is the non-SEPA marca that additionally carries the SWIFT-BIC and the foreign-bank block.

ESPANA

Cuenta España — a Spanish IBAN (country ES).

UE_SEPA

UE SEPA — a SEPA-zone account that is not Spanish.

RESTO_PAISES

Resto Países — an account outside the SEPA zone.

SEPA_ZONE_COUNTRY_CODES: Final[frozenset[str]]

The SEPA-zone country codes (excluding Spain, which is its own marca). A refund account whose country is in this set is Marca SEPA = 2 (UE SEPA); a country outside it (and not ES) is Marca SEPA = 3 (Resto Países). Keyed by the ISO 3166-1 alpha-2 code that prefixes a SEPA IBAN. Grounded in the European Payments Council SEPA scheme participant list (EPC409-09) under Regulation (EU) No 260/2012 — see the module docstring.

derive_sepa_marca(*, iban, bank_country_code='')[source]

Derive the DR303 Marca SEPA for a refund account from its country.

The country is taken from the IBAN’s two-letter prefix (a SEPA IBAN account) or, absent an IBAN, from bank_country_code (a SWIFT account). ES yields SepaMarca.ESPANA ("1"); any other SEPA-zone country yields SepaMarca.UE_SEPA ("2"); a country outside the SEPA zone — or no resolvable country — yields SepaMarca.RESTO_PAISES ("3"), the marca that additionally carries the SWIFT-BIC and foreign-bank block.

The membership set is grounded in the European Payments Council SEPA scheme participant list (see the module docstring); this is a derivation, never an operator input.

Return type:

SepaMarca

Returns:

The derived SepaMarca.

Parameters:

  • iban (str | None)

  • bank_country_code (str)